General Provisions

  1. Law
  2. Tennessee Code
  3. Consolidated Governments and Local Governmental Functions and Entities
  4. Metropolitan Government—tourist Accommodation Tax
  5. General Provisions

Checkout our iOS App for a better way to browser and research.

Section
7-4-101

Chapter Definitions. [Effective Until January 1, 2021. See Version Effective January 1, 2021.]

Section
7-4-101

Chapter Definitions. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

Section
7-4-102

Authorization, Nature and Levy of Tax — Convention Centers

Section
7-4-103

Tax Added to Room Invoice — Collection and Remittance of Tax. [Effective Until January 1, 2021. See Version Effective January 1, 2021.]

Section
7-4-103

Tax Added to Room Invoice — Tax on Short-Term Rental Unit — Collection and Remittance of Tax. [Effective January 1, 2021. See Version Effective Until January 1, 2021.]

Section
7-4-104

When Tax Collected and Remitted — Compensation to Operator for Administrative Expenses

Section
7-4-105

Prohibited Representations

Section
7-4-106

Violations and Penalties — Delinquent Taxes

Section
7-4-107

Records

Section
7-4-108

Administration and Enforcement — Taxpayer Remedies

Section
7-4-109

Tourist Commission

Section
7-4-110

Additional Privilege Tax

Section
7-4-111

Tax Additional to Other Taxes and Fees

Section
7-4-112

Applicability